DECISION
Promulgating the financial management Regulation applicable to prize-game business activities
THE MINISTER OF FINANCE
Pursuant to the Government's Decree No.24/2000/ND-CP of July 31, 2000, detailing the implementation of the Law on Foreign Investment in Vietnam; Decree No. 27/2003/ND-CP of March 19, 2003, amending and supplementing a number of articles of Decree No. 24/2000/ND-CP;
Pursuant to the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Enterprise Income Tax Law and Decree No. 152/2004/ND-CP of August 6, 2004, amending and supplementing a number of articles of Decree No. 164/2003/ND-CP; Decree No. 149/2003/ND-CP of December 4, 2003, detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing a Number of Articles of the Special Consumption Tax Law; Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing a Number of Articles of the Law on Value Added Tax, and Decree No. 148/2004/ND-CP of July 23, 2004, amending and supplementing a number of articles of Decree No. 158/2003/ND-CP;
Pursuant to the Government's Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Law on Accounting applicable to business activities;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Prime Minister's Decision No. 32/2003/QD-TTg of February 27, 2003, promulgating the Regulation on electronic prize-games for foreigners;
Under the Prime Minister's direction in the Government Office's Official Letter No. 5852/VPCP-QHQT of October 27, 2004, on the promulgation of the Financial Management Regulation applicable to prize-game business activities;
At the proposal of the director of the External Finance Department,
DECIDES:
Article 1.- To promulgate together with this Decision the Financial Management Regulation applicable to prize-game business activities.
Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO." The director of the External Finance Department, heads of units under the Finance Ministry, directors of provincial/municipal Finance Services and directors of provincial/municipal Departments of Taxation shall, within the scope of their respective functions and powers, have to implement and organize the implementation of this Decision. Business establishments and representatives of the parties to business cooperation contracts that are permitted to organize prize-game business activities shall have the implement this Decision.